Search Results for "Section 108 Customs Act"

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Bombay High Court Upholds Acquittal in NDPS Case Due to Lack of Conscious Possession. Customs Department Failed to Prove Possession of Contraband by Employees in Open Godown.

The appeal was filed by the Assistant Collector of Customs against the acquittal of the respondents for offences under Sections 29, 21 read with Secti...

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High Court of Bombay at Goa Allows Customs Appeals in Gold Smuggling Case Due to Lack of Evidence and Procedural Violations. Confiscation of Gold and Imposition of Penalties Set Aside for Failure to Prove Smuggling Beyond Reasonable Doubt.

The case involves five appeals filed by Ciabro Alemao (through legal representatives), Joaquim Alemao, Churchill Alemao, Anthony John Rodrigues, and S...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

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Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker.

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate...

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High Court Allows Bail in Customs Act Case, Quashes Magistrate's Order Due to Illegal Arrest and Bailable Offence Classification. Petitioners Released on Bail with Conditions

The High Court of Bombay allowed a criminal writ petition challenging the denial of bail to petitioners accused under the Customs Act, 1962. The petit...